Recreation Services Committee Agenda

Transcription

1 TOWN OF GRIMSBY Recreation Services Committee Agenda July 11, :00 p.m. Peach King Centre Board Room Page 1. Call to Order 2. Disclosure of Interest 3. Minutes 3-7 a) Grimsby Art Gallery Board Meeting Minutes - Jun 8, b) Grimsby Museum Board Meeting Minutes - June 7, Reports a) DRS17-20 Grimsby Public Art Gallery Financial Statements for December 31, b) DRS17-21 Parks, Recreation and Culture Master Plan Report 5. Correspondence 6. Park Planning 7. New Business 8. Next Meeting Page 1 of 33

2 Page Recreation Services Committee Agenda July 11, Adjournment If you require any accommodations for a disability in order to attend or participate in meetings or events, please contact the Accessibility Advisory Administrator at or hsoadyeaston@grimsby.ca Page 2 of 33

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13 Agenda item a) DRS17-20 July 11, 2017 REPORT TO: Alderman D. Wilson, Chair and Members of the Recreation Services Committee SUBJECT: Grimsby Public Art Gallery Financial Statements for December 31, 2016 DRS17-20 Recommendation Resolved that the Committee recommends that the Grimsby Public Art Gallery Financial Statements December 31, 2016 DRS17-20 be approved. for Background The Grimsby PublicArt Gallery requires annual Financial Statements for purposes related to grant applications and funding requests. The Financial Statements are attached as Schedule A. The Financial Statements (unaudited) have been reviewed by Grant Thornton LLP, licensed public accountants appointed by the Town of Grimby. Allof the financial information that is contained within the Statements have been previously approved through the regular budget process. Conclusion The Financial Statements are a required component for grant funding for the Grimsby Public Art Gallery. It is therefore recommended, that the Grimsby Public Art Gallery Financial Statements of December 31, 2016 be approved. Resectfu llysubm itted, ion Facilities and Culture Page 13 of 33

14 Page 14 of 33 Agenda item a)

15 Agenda item a) Contents Page Management s Responsibilityfor FinancialStatements Review Engagement Report 2 Statement of FinancialPosition 3 Statement of Operations 4 Statement of Changes in Net Financial 5 Statement of Changes in Cash Flows 6 Notes to the Financial 7-11 Schedule of Tangible Capital Page 15 of 33

16 Agenda item a) Management s Responsibility for Financial Statements The accompanying financial statements of The Grimsby Public Art Gallery (the Gallery'')are the responsibilityof the Ga ery s management and have been prepared in compliance with legislation, and in accordance with Canadian public sector accounting standards. A summary of the significant accounting policies are described in Note 2 to the financial statements. The preparation of financial statements necessarily involves the use of estimates based on management s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty untilfuture periods. The Gallery's management maintains a system of internal controls desig ned to provide reasonable assurance that assets are safeguarded, transactions are properly authbrizedand recorded in compliance with legislative and regulatory requirements, and reliablefinancial information is available on a timely basis for preparation of the financial statements. These systems are monitored and evaluated by management. The Council meets with management and the external accountants to review the financial statements and discuss any significant financial reporting or I mama! control manersprior to their approval of the financial statements. The financial statements have been reviewed by Grant Thurman LLP, licensed public accountants appointed by the Town of Grimsby. The accompanying Review Engagerne nt Report outlines their responsibilities, the scope of their exam inationand theiropinionon the Gallery's financial statements. Rhona Wenger Art Gallery Director The Corporation of the Town of Grimsby Steven Gruninger, CPA, CGA Director of Finance/Treasurer The Corporation of the Town of Grimsby 2017 Page 16 of 33

17 Agenda item a) The Gr msby Public Art Ga lery Statement of F nanc al Post on (Unaudited) December Financial assets Receivable from Town of Grimsby $ 1Q,g1Q Liabilities Deferred revenue 101,886 Long termliabilities (Note 3), 7 96,247 11% 107,273 Net financial assets 25,084 8,886 Non-financial assets Prepaids Tangible capital assets (Page 12) 388 4,9 : Accumulated surplus (Note 4) $ 30,408 $ 12,505 Approved by See accompanying notes and schedule to the financial statements Page 17 of 33

18 I M 4 Agenda item a) The Grimsby Public Art Gallery Statement of Operations (Unaudited) Year Ended December 31, 2016 Budget 2016 (Note 10) Actual 2016 Actua l 2015 Revenue Municipal contribution (Note 5) Government transfers (Note 6) Donations Fundraising Miscellaneous $ 233, ,500 17,000 12,000 21,500 $ 233,460 $ 222,838 89,916 81,629 22,450 17,485 10,485 10, g ,957 Expenses Advertising and promotion Amortization Conferences and training Events Insurance Maintenance and repairs Memberships AB/ABC Project Artist s BookExhibition Art of 40 Project Office Professional fees Salaries, wage; and behefitfs (Noieil), Supplies Travel Utilities 2,750 i i,2,~ T, J 19,056 : V; =28,.270 1,400 94,380 14,300 2, ,225 7,100 3,500 28,560 1,694 2, ,250 2,724 28,265 1,155 56,159 11,183 2, ,761 9,642 1,270 30,495 2,100 1, ,126 2,630 28,156 1,387 25,620 17,820 14,668 2, ,182 4,998 2,667 32, , , ,957 Annual surplus (deficit) (2,172) 17,903 Accumulated surplus (Note 4) Beginning of year ,505 End of year $ 10,333 $ 30,408 $ 12,505 See accompanying notes and schedule to the financial statements. Page 18 of 33

19 Agenda item a) The Grimsby Pub c Art Ga ery Statement of Changes in et F nancial Assets (Unaudited) Year Ended December 31, 2016 Budget 2016 (Note 10) Annual surplus (deficit) $ (2,172) Amortization of tangible capital assets 2,172 Disposal of tangible capital assets Actual L6 $ 17,903 2,172 (4,453) Actual ,771 Usage of prepaids 576 i Increase in net financial assets Net financial assets Beginning of year End of year $ 16, 198 8,886 $ 25,084 1, $ 8,886 See accompanying notes and schedule to the financial statements. Page 19 of 33

20 Agenda item a) The Grimsby Pub c Art Gal ery Statement of Changes n Cash Flows (Unaudited) Year Ended December Increase (decrease) in cash and cash equivalents Operating Annual surplus $ 17,903 Non-cash items Amortization 2,172 Increase in receivable from Town of Grimsby (23,438) Decrease in prepaids 576 Increase in deferred revenue ( ) Capital Disposal of tangible capital assets 2,852 (4 45;) 1,741 Financing Acquisitionof long-term debt 5,387 Repayment of long-term debt (3,786) (1,741) 1,601 (1,741) Net increase in cash and cash equival ems Cash and cash equ Beginning of year ivalents End of year $ $ See accompanying notes and schedule to the financial statements Page 20 of 33

21 Agenda item a) The Grimsby Public Art Gal ery Notes to the Financial Statements (Unaudited) December Purpose of the Art Gallery Board The Grimsby Public Art Gallery ( the Art Gallery ) provides Art Gallery services to residents of the Town of Grimsby and residents of other municipalities who have contracted with the Art Gallery for services. 2. Significant accounting policies Management responsibility The financial statements are the responsibility of and prepared by management i accordance with Canadian public sector accounting standards. The preparation of financial n statements necessarily involves the use of estim ates based on managemenfs judgement, particularly when transactions affecting the curre accouming period cannot be finalized with certainty until future periods. The significant accounting policies used are as follows: (a) Basis of accounting Sources of revenue and expenses are reported onthe accrual basis of accounting. The accrual basis of accounting records revenues in the period they are earned and are measurable and expenses in the period the goods and services are acquired and a liabilityis incurred (b) Reporting entity The financial statements reflect the financial assets, liabilities, non-financial assets, revenuesẹxpenses and changes in accumulated surplus of the Art Gallery Cash and cash equivalents Cash and cash equivale investment certificates. nts include cash on hand, balances with banks and guaranteed (d) Tangible capital assets Tangible capital assets are recorded at cost. Cost includes all directly attributable expenses in the acquisition, construction, development and/or betterment of the asset required to install the asset at the location and in the condition necessary for its intended use. Contributed tangible capital assets are capitalized at their estimated fair value upon acquisition. The Art Gallery does not capitalize interest as part of the costs of its capital assets. Page 21 of 33

22 Agenda item a) The Grimsby Public Art Gallery otes to the Financia Statements (Unaudited) December 31, (d) Significant accounting policies (continued) Tangible capital assets (continued) Amortization is calculated on a straight inebasis to write-off the net cost of each asset over its estimated useful life for all classes except land. Residual values of assets are assumed to be zero with any net gain or loss arising from the disposal of assets recognized in the statement of operations as other revenue. Works of art and cultural assets are not recorded as assets in these financial statements. Classification Equipment it Useful Lives 5 years One-half of the annual amortization is oharged in the year of acquisition and in the year of disposal. Assets under construction are not amortized until the asset is availabl e for use and put in service Deferred revenue Deferred revenue is comprised of user charges, user fees and grant amounts which have been received prior to the fiscal year to which they pertain. These amounts will be recognized as revenues in the fiscal year the servlces are performed. (f) (9) Leases Leases are classifiedas capital or ope rating leases. Leases which transfer substantially all of the benef its and risks incidental to ownership of property are accounted for as capi tal lease S. All other leases are accounted for as operating leases and the related Iease p ayme [:15are charged to expenses as incurred Revenue recogniti on Government transfers which include municipal contributions and provincial and federal grants, are recognized in the year in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria or stipulations have been met and reasonable estimates of the amounts can be made. User fees and other revenues are recognized when the services are performed or goods are delivered and there is reasonable assurance of collection. (h) Reserves for future expenses Certain amounts, as approved by the Art Gallery, are set aside in reserves for future operating and capital expenses. Page 22 of 33

23 Agenda item a) _j The Grimsby Pub ic Art Gal ery Notes to the Financ ia IStatements (Unaudited) December Significant accounting policies (continued) (i) Use of estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. j 3. Long-term liabilities Capital lease obligation bearing interest at 2% and payable in quarterly instalments of $ 294, secured by equipment. under lease $ 5,387 Capital lease obligation bearing interest at 2% and payable in quarterly instalments of $ 504, secu red by equipm ent under lease, transferred during the year 41% $ 5,387 $ 3,786 Principal repayments in each of the next five years are due as follows 2017 $ Total charges for interest Included in office expense on the statement of operations is $ 161 (2015 $ 295) Accumulated surplus 2016 Operating (deficit) surplus Reserve for capital Investment in tangible capital assets Debt for tangible capital assets $ (1,139) $ , ,936 2,655 (5, 7] $ 30,408 $ 12,505 Page 23 of 33

24 : Agenda item a) The Grimsby Public Art Gallery Notes to the Financia Statements (Unaudited) December Related party transactions Budget 2016 Actual 2016 Actua l 201 Revenue Municipal contribution Supplemental municipal contribution $ 233,460 $ 233,460 $ 222, $ 233,460 $ 233,460 $ 222,838 Expenses Utilities Office Maintenance and repairs $ 24,060 * $ 26,030 7,000 7,000 ] Q3 1, 1 $ 32,863 $ 34,861 $ 28,026 6, $ 36,778 Allthe above transactions are with the Town of Grimsby". 6. Government transfers Budget 0 T Actual 2016 Actual Federal Provincial Ontario Arts Council Municipal 7 Other $104,380 $ 63,291 $ 35,129 26,120 26,125 27, ,000 4 QQ 500 0&9 $ $ 89,916 $ 81,629 7 Salaries, wages and benefits Budget 2016 Actual 2016 Actual 2015 Salaries and wages Benefits $ 165, $ 164, $ 158, $ 213,225 $ 195,761 $ 194,182 Page 24 of 33

25 $ Agenda item a) The GrImsby Public Art Gallery Notes to the Financia (Unaudited) December Pension agreements Statements The Art Gallery makes contributions to the Ontario Municipal Employees Retirement System ( OMERS ), which is a multi-employer plan, on behalf of the members of its staff. The plan is a defined benefit plan that specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. Employees and employers contribute jointly to the Plan. Since OMERS is a multi-employer pension plan, the Art Gallery does not recognize any share of the pension plan deficit of $ 2.3 billion ( billion) based on the fair market value of the Plan s assets, as this is a joint responsibility of all Ontario municipal entities and their employees. Contributions were made in the 2016 calendar year at rates ranging from 9.0% to 15.8% depending on the member s design aled retirement age and the level of earnings. Employer contributions for current and past service are included as an expense i the statement of operations. Employer contributions to OMERS for 2016 current and past n service was $ 11,169 (2015 $ 8,276) and were matchedby employee contributions in a - similar amount. 9. Workplace Safety and Insurance Board tutu re benefits The Gallery. as a part of the Town, is a Schedule IIemployer under the Workplace Safety Insurance Act and followsa policy of self~insurancefor all its employees. An actuarial estimate of the future llabilitieshas been completed and forms the basis for the estimated liability reported in these financialstatem ents. The Gallery remits payments to the WSIB as required to fund disability pay ments. A Workplace} Sale ty and Insurance Fleserve, funded by annual contributions from the Town, has also been éstablish ed to protect against any unknown future liability. The Town also maintains an insurance policy, which protects the Corporation against single claims in excess of $ 500, Budget The budget approved by the Art Gallery Board includes expenditures for tangible capital assets, but does not include amortization of tangible capital assets. The following is a reconciliation of the approved budget to that reported on the statement of operations. Approved budgeted annual surplus 2016 Less: amortization of tangible capital assets Budgeted annual deficit reported on the statement of operations 2172 $ (2.172 Page 25 of 33

26 Agenda item a) The Grimsby Publ c Art Ga ery Schedu e of Tang b e Cap ta Assets (Unaudited) December Equipment under capital lease Cost Beginning of year Add additions Less disposals $ 8,853 5,486 8,853) $ 8,853 End of year Accumulated amortization Beginning of year 6,198 Add amortization 2,172 Less disposals (7,820) 8,8 4,427 1,771 End of year i 6198 Net book value $ 4,936 $ 2,655 Page 26 of 33

27 Agenda item b) DRS17-21 July 11, 2017 REPORT TO: Alderman D. Wilson, Chair and Members of the Recreation Services Committee SUBJECT: Parks, Recreation and Culture Master Plan Report DRS17-21 Recommendation Resolved that the Committee recommends that the Parks, Recreation and Culture Master Plan Report DRS17-21 be received for information. Background The last Recreation Master Plan was last completed in 1990, and previous to that in Since that time there have been various smaller plans and studies completed, Departmental, comprehensive Master Plan. but not a full The Town of Grimsby, Parks, Recreation and Culture Master Plan will be a 6 phase project that will provide a framework based on community values, operational needs and financial realities which will shape decision making over the next 10 years to The plan will create an assessment and progress tool to ensure that the Department achieves success towards providing high quality services and facilities that meet the needs of our citizens. The Plan needs to be a flexible, working document that can adapt to changing community values, emerging trends and operational priorities. "Recreation is the experience that results from freely chosen participation in physical, social, intellectual, creative and spiritual pursuits that enhance individual and community well-being." (The National Framework for Recreation, 2015). Recreation and leisure opportunities provide numerous individual benefits including physical, health, psychological and social benefits that contribute to quality of life. Recreation and leisure also contributes to economic and environmental benefits that create civic pride, promote conservation and increase community engagement. Through integration and partnership, recreation supports and encourages the creation of sustainable lifestyle and wellness based initiatives that provide a sense of place and belonging. Master Plan Draft Request for Proposal Thefollowing content is an excerpt ofthe draftrequest for Proposal that focuseson the scope, objectives and process ofthe Master Plan. Further changes to the specifics ofthe plan may be made by staff, by Committee/Counci/ suggestions, Project Consultant. or at the recommendation ofthe successful Page 27 of 33

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32 Deliverables: Recommend policies, guidelines and strategies to support the plan. Determine capital and operating budget implications of the implementation plan. The Consultant shall provide the following minimum deliverables MA:$frERIAN DEVE, l DRS17-21 July 11, Provide analysis and evaluation of recreation and culture programs and services, special events, recreation facilities and parks/green space 2. Provide recommendations for capital and operating expenditures to implement the plan. PHASE 1 PHASE2 PHASE3 PHASE4 PHASE5 PHASE6 Agenda item b) INFORMATION DEPARTMENT COMMUNITY ANALYSIS& PRESENTATIO COLLECTION REVIEW ENGAGEMENT EVALUATION N Phase 5: Final Report Phase The Consultant shall be responsible for the following: Deliverables: Preparation of a draft report that includes all of the deliverables requested Communication and review of the plan with the steering Preparation of the final report. The Consultant shall provide, at minimum, the following deliverables copies of the draft report for review. committee bound copies of the final report unbound colour reproducible, print ready copies of the final report and all appendices digital files on an electronic storage device that includes the final report, all appendices, all background information, presentations and data as requested in the deliverables. PHASE1 PHASE2 PHASE3 PHASE4 PHASE5 INFORMATION DEPARTMENT COMMUNITY ANALYSIS& MASTERPLAN COLLECTION REVIEW ENGAGEMENT EVALUATION DEVELOPMENT Page 32 of 33

33 Agenda item b) DRS17-21 July 11, 2017 Phase 6: Presentation The Consultant shall be responsible for the following deliverablesz Budget 0 Preparation and delivery of a 10 slide presentation summarizing the Master Plan to Timeline Town Council using power point. Preparation of a 4-6 page summary document that communicates the primary findings of the Master Plan to residents. Staff hope to have the Request for Proposal process completed and then begin the Master Plan process as soon as possible. within the next few months, We are aiming to have the Departmental / organization review component (Phase 2) completed by the end of 2017, and the remaining aspects ofthe Master Plan in first half of Costs associated with the Parks, Recreation and Culture Master Plan have been allocated from capital project accounts within Parks, Recreation and Administration budgets. Conclusion The Parks, Recreation and Culture Master Plan is a very important project for the Department. It will be an engaging opportunity to create the vision for the Department for the next 10 years It is therefore recommended that staff be supported to carry forward with the Master Plan Request for Proposal process. Respectfully Submitted, Recreation Facilities and Culture Page 33 of 33